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NY 874100


May 19, 1992

CLA-2-54:S:N:N3H:352 874100

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.42.0030

Ms. Susan Welbig
Nils, Inc.
11185 Condor Avenue
Fountain Valley, CA 92708

RE: The tariff classification of two samples of woven fabric from Switzerland.

Dear Ms. Welbig:

In your letter dated April 15, 1992, received in this office on May 7, 1992, you requested a tariff classification ruling.

You have submitted two samples of plain woven fabric. However, in a telephone conversation on May 15, 1992, you requested withdrawal of one of the samples identified as style no. 123.43.23.00. Therefore, this ruling applies to the remaining sample of woven fabric.

The sample is identified as style no. 216.30.93.00. It is composed of 100% filament nylon and has been coated with acrylic. The coating represents approximately 5% of the weight of the fabric. This product is constructed using 78 denier yarns in the warp and 110 denier yarns in the filling. The merchandise contains 152 single yarns per centimeter in the warp and 35 single yarns per centimeter in the filling. This fabric is dyed a single uniform color and it weighs between 115 and 120g/m2.

Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the coverage of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. Note 2 states in part that heading 5903, HTS, applies to:

(A) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastics material (compact or cellular), other than:

(1) Fabrics in which the impregnation coating or covering cannot be seen with the naked eye (usually chapter 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change in color;

Since the acrylic coating on this fabric is not visible to the naked eye, it is not classifiable in heading 5903, HTS.

The applicable subheading for the nylon woven fabric will be 5407.42.0030, HTS, which provides for woven fabrics of synthetic filament yarns, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of filaments of nylon or other polyamides, dyed, weighing not more than 170 g/m2. The rate of duty will be 17 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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